United Kingdom belastingresidentieregels: de 183-dagentoets

The UK uses the Statutory Residence Test (SRT), which involves day counting (183 days in the tax year April to April) plus tiebreaker tests.

Fiscaal jaar (verschilt per land). De begin- en einddatum van het fiscale jaar wijken af van het kalenderjaar. Controleer de specifieke fiscale jaardatums voor United Kingdom om je telvenster te kennen.

Als je 183 dagen overschrijdt, kan United Kingdom je wereldwijde inkomen belasten als belastingresident. De exacte gevolgen hangen af van je persoonlijke situatie, eventuele belastingverdragen en het soort inkomen.

The UK Statutory Residence Test is layered. The top of the test is automatic: spend 183 days in the UK tax year (6 April to 5 April) and you are resident, full stop. Below 183 days the SRT works through a series of automatic non resident tests, a set of automatic resident tests (the most common being having a home only in the UK), and finally a sufficient ties test that weighs family, accommodation, work, 90 day presence in previous years, and country tie. Day count thresholds within the ties test shift depending on whether you are arriving in or leaving the UK.

A day counts if you were in the UK at midnight at the end of that day. There is an exception for transit passengers who do not engage in substantial work or social activity, and a separate exceptional circumstances rule that lets you discount up to 60 days a year for events like serious illness.

The sufficient ties test is where most of the complication sits. If you have several UK ties, even short stays can tip you into residency, and the thresholds change based on whether you are an "arriver" (not resident in any of the previous three tax years) or a "leaver" (resident in any of those years). Leavers face the tighter day limits.

The long standing non domicile (non dom) regime was significantly reformed in April 2025. The remittance basis was retired and replaced with a residence based regime, but new arrivals can still claim a four year exemption on foreign income and gains.

UK tax treaties use the OECD tiebreaker (permanent home, centre of vital interests, habitual abode, and then nationality) when you would otherwise be resident in two countries at once.